The Journal of Accountancy, December 2006, provided the following list of the typical stakeholders for publicly owned corporations. It’s a good reference if you want to identify the stakeholders for your company.

·         Shareholders (institutions, hedge funds, employees and individuals)

·         Bond holders

·         Banking institutions

·         Employees (including unions)

·         Other sources of capital (venture capitalists)

·         Customers

·         Alliance partners

·         Direct suppliers

·         Upstream suppliers

·         Contractors

·         Securities and Exchange Commission

·         Internal Revenue Service

·         Occupational Health and Safety Administration

·         Food and Drug Administration

·         Environmental Protection Agency

·         Accounting standard setters (FASB, IASB, PCAOB)

·         Federal Communications Commission

·         Federal government (lawmaking and court decisions, for example)

·         State governments

·         International governments

·         United Nations

·         European Union

·         OPEC

·         NATO

·         Local communities

·         General public

·         Academia

·         Charitable organizations funded by companies

·         Environmental and social organizations